In W.P.(C) No.10203 of 2023- ORI HC- Pre-deposit of tax amount can be made using Electronic Credit Ledger instead of Electronic Cash Ledger, clarifies Orissa High Court
Justices BR Sarangi & MS Raman [06-04-2023]

Read Order: Ranjan Naik v. Joint Commissioner of CT & GST, Berhampur Range, Ganjam & Another

LE Correspondent

Cuttack, April 11, 2023: The Orissa High Court has set aside an order passed by the Joint Commissioner of CT & GST rejecting the petitioner’s appeal as the pre-deposit of 10% of admitted tax amount was debited through the Electronic Credit Ledger (ECL) instead of Electronic Cash Ledger.

A division bench of Justice B R Sarangi and Justice M S Raman held that “by circular dated 6th July 2022 issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, it has been clarified that payment of pre-deposit can be made by using the ECL.”

“In that view of the matter, the impugned order dated 7th April, 2022 is set aside,” the bench said.

It further directed that as the counsel for the petitioner points out that the petitioner has already made the pre-deposit using the ECL, that will now be accepted by the Department.

“The appeal will now be listed before the 1st appellate authority i.e., the Joint Commissioner of CT & GST on 2nd May, 2023. The Petitioner will appear on that date before the appellate authority along with a downloaded copy of this order. The appeal thereafter be disposed of afresh after hearing the Petitioner and the Department within a period of three months thereafter,” the bench directed.

It thus disposed of the writ petition, thereby providing relief to the petitioner who had sought the setting aside of the order dated 7th April, 2022 passed by the Joint Commissioner of CT & GST on the ground that the appellate authority rejected the appeal as the pre-deposit of 10% of admitted tax amount was debited through the Electronic Credit Ledger (ECL) instead of Electronic Cash Ledger.